STRONG POINT DESIGN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
STRONG POINT DESIGN
Largest movements
- Cash -€6,051
down €6,051 (-98.2%), from €6,164 to €113
mainly Receivables within one year (-€3,305) and Other debts (-€3,226)
- Receivables within one year +€3,305
up €3,305 (+16.2%), from €20,362 to €23,667
of which Other amounts receivable: +€23,375
- Other debts -€3,226
no longer reported in 2024 (was €3,226)
- Profit (loss) carried forward +€427
up €427 (+16.2%), from €2,639 to €3,066
- Gross operating margin -€15,762
down €15,762, from €15,698 to -€64
- Taxes -€5,048
down €5,048 (-99.0%), from €5,101 to €53
- Other operating charges -€1,190
down €1,190 (-92.2%), from €1,290 to €100
- Financial income +€711
new in 2024: €711
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,526 | €23,779 | -€2,746 | -10.4% |
| Current assets | 29/58 | €26,526 | €23,779 | -€2,746 | -10.4% |
| Amounts receivable within one year | 40/41 | €20,362 | €23,667 | +€3,305 | +16.2% |
| Trade receivables | 40 | €20,070 | - | -€20,070 | |
| Other amounts receivable | 41 | €292 | €23,667 | +€23,375 | +8,008% |
| Cash at bank and in hand | 54/58 | €6,164 | €113 | -€6,051 | -98.2% |
| Total equity and liabilities | 10/49 | €26,526 | €23,779 | -€2,746 | -10.4% |
| Equity | 10/15 | €19,699 | €20,126 | +€427 | +2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,860 | €10,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,639 | €3,066 | +€427 | +16.2% |
| Amounts payable | 17/49 | €6,827 | €3,653 | -€3,174 | -46.5% |
| Amounts payable within one year | 42/48 | €6,827 | €3,653 | -€3,174 | -46.5% |
| Taxes, remuneration and social security | 45 | €3,601 | €3,653 | +€53 | +1.5% |
| Taxes | 450/3 | €3,601 | €3,653 | +€53 | +1.5% |
| Other amounts payable | 47/48 | €3,226 | - | -€3,226 | |
| Other operating charges | 640/8 | €1,290 | €100 | -€1,190 | -92.2% |
| Gross operating margin | 9900 | €15,698 | -€64 | -€15,762 | |
| Operating profit (loss) | 9901 | €14,409 | -€164 | -€14,572 | |
| Financial income | 75/76B | - | €711 | +€711 | |
| Recurring financial income | 75 | - | €711 | +€711 | |
| Financial charges | 65/66B | €78 | €68 | -€10 | -13.2% |
| Recurring financial charges | 65 | €78 | €68 | -€10 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €14,331 | €480 | -€13,851 | -96.7% |
| Income taxes | 67/77 | €5,101 | €53 | -€5,048 | -99.0% |
| Profit (loss) for the period | 9904 | €9,230 | €427 | -€8,803 | -95.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,230 | €427 | -€8,803 | -95.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.